December 3, 2012
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | USA Mobility, Inc. |
Form 10-K for the Year Ended December 31, 2011
Filed February 23, 2012
File No. 001-32358
Dear Mr. Spirgel:
USA Mobility, Inc. (“USMO” or the “Company”) acknowledges receipt of your letter dated November 15, 2012 requesting responses to your comments on USMO’s Form 10-K for the year ended December 31, 2011.
Pursuant to the telephone conversation between my staff MyLe Chang, Corporate Controller, and your staff Kathryn Jacobson, Senior Accountant, the Company acknowledges your extension of the deadline for responses from December 3, 2012 to December 7, 2012. This extension is necessitated by the vacation and travel schedules of the individuals involved in preparing the responses to your comments. The Company intends, at this time, to respond on or before December 7, 2012.
If you have any questions, please contact me at 703-269-6908.
Sincerely,
/s/ Shawn E. Endsley
Shawn E. Endsley
Chief Financial Officer and Chief Accounting Officer
| cc: | Robert S. Littlepage, Securities and Exchange Commission |
Kathryn Jacobson, Securities and Exchange Commission
Vincent D. Kelly, President and Chief Executive Officer
Sharon Woods Keisling, Corporate Secretary
William P. O’Neill, Latham & Watkins LLP
Tony Ricciardella, Grant Thornton LLP